- BACKGROUND OF THE STUDY
Accounting has been generally referred to as the language of business. It is an aid to trade and one of the foundations on which the structure of business rest. Accounting is a process of identifying, recording and interpreting economic events. “It is the determination, analysis, interpretation and communication of economic data” American Institute of Certified Public Accountants (2000). Accounting is an indispensible tool for interpretation in any of the vocational skill. It is an element of business education and business education itself is an element of vocational education. Osuala (2003) describe vocational education which include such areas like the Agriculture, Business, and Health, Home economics, and Industrial and Technical occupations.
A successful career in any vocation education is guaranteed by a proper and accurate keeping of financial records. This is designed to develop skills, knowledge, abilities, attitude and work habits needed for self-sufficiency. It is basically occupation oriented because it is essentially intended to provide skills and man power for commerce and industry in the society.
The major goal of accounting is to provide information to different users. The users utilize the information in making economic decisions. Accounting is a service activity, and its function is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be useful in making economic decisions, in making reasoned choices among alternative courses of action.
The objectives of business education in Nigeria according to Tuscany Academy (2013) is to inculcate the correct type of significance and attitudes for the continued existence of the person and Nigerian society in general, to train the minds of students to comprehend the world around us and to acquire the right skills, aptitudes and capabilities both psychologically and physically.
Accounting is one of the subjects that senior secondary school students offer at the senior levels and the tertiary institutions. In Nigerian secondary schools, Accounting is very important business subject and a requirement for further learning of a number of business related professional courses like Accountant, secretary, Business men/women, etc. In our contemporary Nigeria today, greater emphasis is placed on vocational training and development. As a result, students are being encouraged to take up business related subjects. Today, Accounting plays a fundamental role in educational advancement in the world today, which is because of careful observation and investigation. However, the issue remains that in most secondary schools and universities in Nigeria, there is high rate of failure in the subject.
Studies have shown part-time students are exhibiting low interest in Accounting Al-Twaijry (2010). This low interest of students in accounting has been traced to poor achievement in examinations. In our match towards vocational and technical education, we need nothing short of good achievement in accounting at all levels of schooling. Unfortunately, achievement of students in accounting of part-time students of in federal college of education zaria of yearly turnout has not improved. This has linked to poor achievement and trend in Accounting particularly due to the inadequate instructional resources and poor funding to enhance a qualitative leaning by the school. The poor funding by the school has hindered the department from providing lecturers with adequate instructional resources.
The national policy on education FME (2004), emphasizes the need of teaching and learning of business education, the policy recommends practical exploratory methods of teaching and the resources accounting needs in learning are the instructional materials. Studies have shown that the use of instructional materials have improved achievement George (2008), and Nwagbo (2006). Instructional materials are wide varieties of equipment and materials used for teaching and learning by teachers to stimulate self-activity on the part of the students. The teaching of accounting without necessary materials may certainly result in poor academic achievement. Poor academic achievement in accounting of the part-time students could also be attributed to many factors such as, low interest of students in Accounting, inadequate motivation from teachers, poor incentives to Accounting lecturers, lack of adequate supply of instructional materials, lack of qualified teachers, use of teacher centered instructional strategies, inadequate use of instructional materials and use of abstracts standardized materials.
This implies that the mastery of the term Accounting cannot be fully achieved without the use of instructional resources that the students are abreast with. According to Okebukola (2004), the poor state of laboratory facilities and inadequate use of instructional materials has constituted a log of students’ achievement in examination.